PROBLEM TO BE SOLVED: To provide a paper sheet that can be prevented from being broken off by the mischief or the like of a pet, and to provide a pet toilet sheet.SOLUTION: A pet toilet sheet 1 includes a permeable surface sheet part 2 for permeating liquid, a non-permeable back side sheet part 3 and a liquid-retainable water absorbing object part 4 interposed between both sheet parts. The pet toilet sheet is configured as follows: the surface sheet part 2 is constituted of a nonwoven fabric 21 stacked in two layers, and the basis weight is 10-40 g/m in the state where the nonwoven fabric 21 is stacked in two-layers, tensile strength both in the longitudinal direction and in the lateral direction is 20.0 N/5 cm or more and a normal saline 30 cc poured toward a virtual circle created on the surface sheet part 2 and of 5 cm in diameter is absorbed within 11.5 seconds.
